程序法定是落实税收法定原则的基本前提——兼论《税收征收管理法》的修订

Procedure Legal is the Basic Premise of Taxation Legal Principle Implementation——and Discussion of the Amendment to the Law Concerning the Administration of Tax Collection

程序法定是落实税收法定原则的基本前提,它既是税收债权债务得以实现、履行的必要保证,又是规范税收权力、保障纳税人合法权益、实现税收公平正义的必然要求。现行《税收征收管理法》存在诸多问题,与程序法定的要求不相适应,进而影响税收法定原则的落实,亟待修订完善。

Procedure Legal is the Basic Premise of Implementing the taxation Legal principle. It is necessary to ensure the taxation creditor＇s rights and debtor＇s obligations. Procedure Legal can standard tax right, protect the taxpayer＇s legitimate rights and interests, implement the fairness and justice of taxation. Nowadays, The law of Concerning the Administration of ＂Fax Collection has some problems, which are not suitable to the procedure legal requirement. It will infect the implement of procedure legal principle and need to be amended.